Arkansas § 26-51-415 Deductions - Interest

Arkansas Statutes

§ 26-51-415 — Deductions - Interest

Arkansas § 26-51-415

Title26

This text of Arkansas § 26-51-415 (Deductions - Interest) is published on Counsel Stack Legal Research, covering Arkansas primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Ark. Code Ann. § 26-51-415 (2026).

Text

Title 26 U.S.C. § 163 , as in effect on January 1, 2017, regarding deductions for interest expenses, is adopted for the purpose of computing Arkansas income tax liability.

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Legislative History

Amended by Act 2017, No. 155,§ 19, eff. for tax years beginning on and after 1/1/2015. Amended by Act 2015, No. 580,§ 17, eff. for tax years beginning on or after January 1, 2014. Amended by Act 2013, No. 1254,§ 7, eff. 8/16/2013, op. retroactively to tax years beginning on or after 1/1/2012. Acts 1929, No. 118, Art. 3, § 13; Pope's Dig., § 14036; Acts 1957, No. 147, § 1; 1975, No. 972, § 1; 1977, No. 898, § 1; A.S.A. 1947, § 84-2016; Acts 1987, No. 382, § 15; 1989, No. 826, § 25; 1991, No. 686, § 1; 1995, No. 1160, § 3; 1997, No. 951, § 11; 1999, No. 1126, § 28; 2007, No. 218, § 22; 2009, No. 372, § 13; 2011, No. 787, § 18.